A retention is your money - use the law to get it back (Record no. 72894)

MARC details
000 -LEADER
fixed length control field 01324cam a2200253 4500
001 - CONTROL NUMBER
control field ABS66756
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030620n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122678
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Klein, R.
245 #2 - TITLE STATEMENT
Title A retention is your money - use the law to get it back
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Construction News
Volume/sequential designation (6815) 15 May 2003, 2
490 ## - SERIES STATEMENT
Series statement Construction News
Volume/sequential designation (6818) 5 June 2003, 19(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines retentions in the light of a recent Inland Revenue decision that firms can defer paying their corporation tax on retentions until such monies are received. Suggests contractors always ask why retentions are required or alternatively recommends use of retention bonds. Advocates half is returned on practical completion of subcontract works and half at the end of the defects liability period. Warns of the payment provisions of the Housing Grants, Construction and Regeneration Act 1996 and gives useful advice on the form letters can take.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOUSING GRANTS, CONSTRUCTION AND REGENERATION ACT 1996
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETENTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATION TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DEFECTS LIABILITY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETENTION BONDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LATE PAYMENT OF COMMERCIAL DEBTS (INTEREST) ACT 1998
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 20/06/2003   ABS66756 122678-1001 06/08/2019 1 06/08/2019 Journal article